HSN Classification

HSN 360610 - LIQUID OR LIQUEFIED-GAS FUELS IN CONTAINERS OF A KIND USED FOR FILLING OR REFILLING CIGARETTE OR SIMILAR LIGHTERS AND OF A CAPACITY NOT EXCEEDING 300 CM2

Classification level: Service/product sub-category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: HSN
Code: 360610
Official Description: LIQUID OR LIQUEFIED-GAS FUELS IN CONTAINERS OF A KIND USED FOR FILLING OR REFILLING CIGARETTE OR SIMILAR LIGHTERS AND OF A CAPACITY NOT EXCEEDING 300 CM2

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN

3606

FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER

OTHER :

LIQUID OR LIQUEFIED-GAS FUELS IN CONTAINERS OF A KIND USED FOR FILLING OR REFILLING CIGARETTE OR SIMILAR LIGHTERS AND OF A CAPACITY NOT EXCEEDING 300 CM2

HSN

36069010

COMBUSTIBLE PREPARATIONS

HSN

36069091

FERRO-CERIUM, IN ALL FORMS

HSN

36069092

PYROPHORIC ALLOYS, IN ALL FORMS